Variable pages · IRS 990 Master Concordance
SA_05_DIST_PAID_EXCESS_INCOME_CY
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity
- Description
- Amounts paid to perform activity that directly furthers exempt purpose - in excess of income from activity
- Table
SA-P05-T00-SUPPORT-ORGS(one)- Part
- Part V - Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
- Location
SCHED-A-PART-05-SECTION-D-LINE-02-CY- Type
- numeric
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- SZ
1 / 1
xpaths observed / mapped
30k
filings with a value
2014–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleA/DistributionsGrp/CYPdInExcessIncomeActivityAmt | SZ | 2014–2024 | 29,724 | 0.805% |
% filers: percent of in-scope filers whose return has the xpath, in its latest year. Repeats in: share of filings where the element occurs more than once.
Coverage by tax year
| Filings | ’09 | ’10 | ’11 | ’12 | ’13 | ’14 | ’15 | ’16 | ’17 | ’18 | ’19 | ’20 | ’21 | ’22 | ’23 | ’24 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| x1 | 1.3k | 1.3k | 1.5k | 2.1k | 2.0k | 2.9k | 3.5k | 3.5k | 3.8k | 4.1k | 3.7k | |||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | <1 | <1 | <1 | <1 | <1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||
| 990-EZ | <1 | <1 | <1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||
Filings with a value, by xpath (rows, numbered as in the xpath table) and tax year. A change of row from one year to the next is usually the IRS renaming the element (most were renamed in 2013). Hover a cell for the exact count.
Values
| Return | Filings | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990 | 18,491 | 100.0% | 96.3% | 0.0% | 0 | 0 | 0 | 135,875 |
| 990-EZ | 11,233 | 100.0% | 96.5% | 0.0% | 0 | 0 | 0 | 11,083 |
Percentiles are the median over tax years of each year's percentile.
Example filings
| Tax year | Return | Xpath | Organization | Value | |
|---|---|---|---|---|---|
| 2024 | 990EZ | x1 | Noah's Ark Community Development Corp | 0 | XML |